{"id":4364,"date":"2019-02-28T22:01:08","date_gmt":"2019-03-01T02:01:08","guid":{"rendered":"http:\/\/revistajuridica.uprrp.edu\/?p=4364"},"modified":"2019-02-28T22:01:08","modified_gmt":"2019-03-01T02:01:08","slug":"derecho-tributario-2","status":"publish","type":"post","link":"https:\/\/derecho.uprrp.edu\/revistajuridica\/2019\/02\/28\/derecho-tributario-2\/","title":{"rendered":"Derecho Tributario"},"content":{"rendered":"\n<p>En este art\u00edculo el profesor Carlos D\u00edaz Olivo y la estudiante Natalia Rodr\u00edguez Alegr\u00eda comentan y analizan el caso m\u00e1s reciente del Tribunal Supremo de Puerto Rico en materia de Derecho Tributario. En <em>Demeter International, Inc. v. Secretario de Hacienda<\/em>, m\u00e1s all\u00e1 de expresar que los acuerdos finales pueden estar sujetos a los principios generales de contrataci\u00f3n al momento de interpretarse, el Tribunal Supremo decidi\u00f3 que los acuerdos finales que puede suscribir el Secretario de Hacienda se limitan exclusivamente a los a\u00f1os contributivos que estaban tasados e investigados debidamente al momento de suscribirse el acuerdo. Respecto a la norma pautada por el Tribunal, los autores concluyen que dicho precedente puede restringir la capacidad del Secretario de Hacienda para obtener recursos l\u00edquidos inmediatos para el fisco.<\/p>\n\n\n\n<p><strong>Cita:<\/strong> Carlos E. D\u00edaz Olivo &amp; Natalia C. Rodr\u00edguez Alegr\u00eda, <em>Derecho Tributario<\/em>, 88 Rev. Jur. UPR 253 (2019).<\/p>\n\n\n\n<p><a href=\"http:\/\/revistajuridica.uprrp.edu\/wp-content\/uploads\/2019\/03\/Derecho-Tributario.pdf\">Enlace PDF (+)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Carlos E. D\u00edaz Olivo &amp; Natalia C. Rodr\u00edguez Alegr\u00eda, Derecho Tributario, 88 Rev. Jur. UPR 253 (2019).<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56,57],"tags":[],"class_list":{"0":"post-4364","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-rev-88","7":"category-rev-88-num-1"},"_links":{"self":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/posts\/4364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/comments?post=4364"}],"version-history":[{"count":0,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/posts\/4364\/revisions"}],"wp:attachment":[{"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/media?parent=4364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/categories?post=4364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/derecho.uprrp.edu\/revistajuridica\/wp-json\/wp\/v2\/tags?post=4364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}